By Payroll and Entitlements Editorial Staff
For Oregon corporate excise (income) tax purposes, the presence of teleworking employees in Oregon between March 8, 2020 and November 1, 2020 won’t be treated as a relevant factor when making a nexus determination if the employee(s) in question are regularly based outside Oregon. (COVID-19 Tax Relief Options, Oregon Department of Revenue, July 28, 2020).
